Audit Reports

State Finances Audit Report for the year ended 31 March 2018 67 APPENDIX 1.1 (Referred to in paragraph 1.1) PART?A (State Profile) A. General Data Sl.No. Particulars Figures 1 Area 3702 sq.km. 2 Population a. As per 2001 Census 0.13 crore b. As per 2011 Census 0.15 crore 3 Density......

2.1.2 Audit of appropriation accounts by the Comptroller and Auditor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the Appropriation Act and that the expenditure required to be charged under the......

3.1 Delays in furnishing Utilisation Certificates Rule 212 of the General Financial Rules, 2005 provides that for grants provided for specific purposes, Utilisation Certificates (UCs) should be obtained by the Departmental officers from the grantees. The certificates so obtained are to......

GOK replied (December 2018) that, since as per D irectorate General of Training norms 30 per cent more trainees could be admitted as supernumerary in every trade to take care of dropouts and to ensure optimum utilisation of available infrastructure, there are no unfilled seats in respect......

1 CHAPTER I INTRODUCTION 1.1. About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from performance audit of selected programmes and activities and compliance audit of Government......

47 CHAPTER II I HOUSING DEPARTMENT Functioning of Kerala State Housing Board Executive Summary The Kerala State Housing Board (KSHB) was established in 1971 under the provisions of the Kerala State Housing Board Act, 1971. The Act envisaged for KSHB ...

of paragraphs 198 139 144 176 41 698 No. of IRs for which initial reply has not been received (no. of paragraphs) - - - - - - GENERAL EDUCATION DEPARTMENT No. of IRs 599 256 226 422 50 1553 No. of paragraphs 1638 776 756 2048 516 5734 No. of IRs for which initial reply has not been received......

this Report 1.1 1 Profile of units under audit jurisdiction 1.2 1 Authority for Audit 1.3 2 Organisational structure of the Office of the Accountant General (General and Social Sector Audit) 1.4 3 Planning and conduct of audit 1.5 3 Significant Aud it Observations 1.6 3 Lack of responsiveness of......

v PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 is prepared for submission to the Governor of Kerala under Article 151 of the Constitution for......

Government also raised the limit of vouchers/sub-vo uchers not to be sent to Accountant General (A&E) from ` 1,000 to ` 20,000 by amending the MPTC in September 2012. The State Government had discontinued sending of al l physical salary vouchers and contingent vouchers upto ` 20,000 to the......

Accounts) 2013-14 2014-15 2015-16 2016-17 2017-18 Section-A: Revenue Revenue Expenditure 69,869.76 82,372.82 99,770.70 1,19,537.37 1,30,246.09 General Services 20,590.93 22,365.11 25,700.26 27,903.12 32,100.08 Social Services 27,768.21 32,067.15 42,650.93 47,942.43 58,346.17 Economic......

Chapter 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL CHAPTER 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction The Comptroller and Auditor General of India perfor ms the audit of Appropriations to ascertain whether the expenditure incurred under various grants underlying the budget is......

x Adequacy of public expenditure The ratio depicting the adequacy of Public Expendit ure of Madhya Pradesh in 2017-18 was higher than the average of general cate gory states except in the Education and Health Sector. (Paragraph 1.3.6.1) Transactions under Reserve Funds Three reserve funds with......

which had been surrendered 2.11 101 Details of savings of ` one crore and above not surrendered 2.12 102 Surrender orders not accepted by Accountant General 2.13 104 Table of contents v Particulars Appendix Page No. Statement of misclassification of revenue section under the capital section where......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of In......

The Report relates to audit of the Economic Sector of the Government Departments conducted under the provisions of the Comptroller and Auditor General of India’s (Duties, Powers and Conditions of Service) Act, 1971 and Regulations on Audit and Accounts, 2007 issued thereunder by the Comptroller......

(H. K. DHARMADARSHI) Principal Accountant General Ahmedabad (Economic & Revenue Sector Audit) Gujarat The Countersigned (RAJIV MEHRISHI) New Delhi Comptroller and Auditor General of India The Audit Report (Economic Sector) for the year ended 31 March 2018 - Report No. 1 of 2019......

About this Report 1.1 1 Audited Entity Profile 1.2 1-2 Authority for Audit 1.3 2-3 Organisational structure of the Office of the Principal Accountant General (E&RSA), Gujarat 1.4 3 Planning and conduct of Audit 1.5 3 Significant audit observations 1.6 4-6 Response of the Government to Audit 1.7......

iii 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunachal Pradesh und er Article 151 of the Constitution of India for being......

for an amount of ` 94.35 lakh 7 on work order basis, without following the tendering procedures in contr avention of Rule 136 of General Financial Rules (GFRs) 2017; (ii) DHO Tezu claimed (February 2014) in the physical an d financial achievement report, Utilisation......

T he Accountant General (Audit)/Principal Accountant General (Audit), Aruna chal Pradesh has been taking up this matter regularly with the Chief Secretary, Governme nt of Arunachal Pradesh, to impress upon the Administrative Heads of the SPSUs concerne d to expedite liquidation of arrears of......

23 September 2013 1.2 Health & Family Welfare 1.5 Social Welfare, Women & Child Development 1.6 Education 2.3 Tourism 2.4 Agriculture 3.2 Secretariat General Administration 3.3, 5.2.23 Land Management 4.2, 4.3 Power 4.2.14, 4.2.15, 4.2.16, 4.2.17, 4.2.18, 4.2.19, 4.2.20, 4.2.21, 4.2.22 State......

i Paragraphs Pages Preface iii Chapter-I: Overview Introduction 1.1 1 Planning and conduct of Audit 1.2 1 Accountability Mechanism 1.3 1 Significant Audit Observations 1.4 2 Chapter-II: Compliance Audit Paragraphs Urban Development & Housing...

km and literacy rate of 65.38 per cent. General Data relating to the State is given in Appendix 1.1 (part-D) Gross State Domestic Product Gross State Domestic Product (GSDP) is the market v alue of all officially recognised final goods and services produced within the State in a given period of......

After verification, these should be forwarded to th e Accountant General (Accounts & Entitlement) within 12 months from the date of th eir sanction unless specified otherwise. As per Finance Accounts, UCs in respect of 86 cases involving an amount of ` 253.65 crore were outstanding for......

The Appropriation Accounts thus, facilitate management of finances and accounts. Audit of appropriation by the Comptroller and Audit or General of India seeks to ascertain whether the expenditure actually incurred under various Grants is within the authorisation given under the Appropriation......

The Compounded Annual Growth Rate (CAGR) of GSDP for the period 2008-09 to 2017-18 has been 14.2 per cent as against 12.9 per cent in the General Category States 2 (GCS) of the country. The State’s literacy rate has increased from 76.9 per cent (census 2001) to 82.3 per cent (Census 2011). The......

Accountant General (Accounts and Entitlements)-I, Mumbai, Accountant General (Accounts and Entitlem ents) - II, Nagpur and Pay and Accounts Office, Mumbai within 12 months from the d ates of their sanction unless specified otherwise. However 32,570 UCs aggregating to ` 65,921.35 crore in......

53 Chapter II Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Audit of appropriations by the Comptroller and Audi tor General of India seeks to ascertain whether the expenditure actually incurred under various grants is within the authorisation given under the......

annual growth rate of its Gros s State Domestic Product for the period 2008-09 to 2017-18 has been 14.2 per cent as against 12.9 per cent in the General Category States of the country. Dur ing the above mentioned period, its population grew by 12.3 per cent as against 11.9 per cent in General......

Introduction Functioning of State Public Sector Undertakings General 1 The Public Sector Undertakings (PSUs) consist of St ate Government Companies and Statutory Corporations under Governme nt of Assam (GoA).......

In view of the arrears in finalisation of accounts by the PSUs, the Principal Accountant General (PAG) had been taking up (December 2017 and May 2018) the mat ter regularly with the GoA and the administrative department concerned (Po wer Department, GoA) for liquidating the arrears of......

While analyzing the billing details at the Data Cen tre of the Company (May-June, 2018), it was observed that the Chief General Manag er (Commercial) of the Company who was responsible for all tariff related matters, forwarded (10 November 2017) the notification after a delay o f 13 days to the......

In view of the huge arrears in finalisation of acco unts by the PSUs, the Principal Accountant General (PAG) had been taking up (Decemb er 2017 and May 2018) the matter regularly with the GoA and the administr ative departments concerned for liquidating the arrears of accounts of PSUs. De......

The facts stated above substantiate the Audit conte ntion. GUWAHATI (K. S. GOPINATH NARAYAN) Accountant General (Audit), Assam Countersigned NEW DELHI THE (RAJIV MEHRISHI) Comptroller and Auditor General of India......

Particulars Reference to Paragraph(s) Page(s) Preface v Overview vii - xiv Introduction Functioning of State Public Sector Undertakings General 1 - 2 1 Accountability Framework 3 - 6 2 - 4 Investment of GoA in Public Sector Undertakings (PSUs) 7 - 9 4 - 5 PART I Chapter I Functioning......

The accounts of Government Companies are audited by the Comptroller and Auditor General of India (CAG) under the provisions of the Section 143 of the Companies Act, 2013. The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies......

Introduction section provides General information on the State P ublic Sector Undertakings including the Accounting Framework, Go vernment’s investment, Role of Government and Legislature relating to the State Pu blic Sector Undertakings. Part I includes Chapter I , which provides an overview......

of one Chief Personnel Officer, one Chief Accounts Officer, one Chief Engineer (Automobiles & Traffic), one Chief Engineer (Civil) , two Deputy General Managers and one Statistical Officer. 1 Day and Night Services - 994 and City Services - 300 2 One bigha is equal to 14,400 square feet.......

iii PREFACE This Report of the Comptroller and Auditor General of India for the year ended 31 March 201 8 has been prepared for submission to the Governor of Gujarat under Article 151 of the Constitution......

Exploration blocks are awarded by the Director General of Hydrocarbons (DGH) under the supervision and control of the Ministry of Petroleum an d Natural Gas (MoPNG), Government of India (GoI). The awardee has to obtain a Petroleum Exploration License (PEL) from the State Government for securing......

(H. K. DHARMADARSHI ) Ahmedabad Principal Accountant General The (E conomic & Revenue Sector Audit) Gujarat Countersigned New Delhi (RAJIV M EHRISHI ) The Comptroller and Auditor General of India Audit Report (Revenue Sector) for the year ended 31 March 2018 - Report No. 03 of 201 9......

New Exploration Licensing Policy (NELP ): The Government of India (GoI) formulated NELP in 1997 with Directorate General of Hydrocar bons (DGH) as a nodal agency. NELP became effective from February 1999. The main objective of NELP was to attract significant risk capital from Indian and......

i Paragraph Page Preface iii Overview v-x CHAPTER –I: GENERAL Trend of revenue receipts 1.1 1 Analysis of arrears of revenue 1.2 4 Arrears in assessments 1.3 6 Evasion of tax detected by the Department......

Some of the major findings are as mentioned below: I. General The total revenue receipts of the Government of Gujarat in 201 7-18 were ` 1,23 ,291.27 crore as against ` 1,09,841. 81 crore during 201 6-17. The revenue raised by the Sta te from tax receipts during 2017 -18 was ` 71 ,549 .41......

The Inspector General of Registration (IGR) and Superintendent of Stamps, Gandhinagar is the head of the Department. The IGR is assisted b y the Sub -Registrar (at the district and taluka level) whereas the Superintendent of Stamps is assisted by the Deputy Collector (Stamp Duty Valuation......

Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with the findings on audit of the State Government units und er General Sector. During 2016-17, total budget allocation of the Stat e Government in the major departments under General Sector was ` 1,827.66 crore......

(as defined in Section 2 (45) of the Companies Act, 2013) are audited by the Statutory A uditors, who are appointed by the Comptroller and Auditor General of India (C&AG) as per the provisions of Section 139 (5) or (7) of the Act. These financial statemen ts are subject to supplementary audit......

the action taken or proposed to be taken and submit the ‘Action Taken Notes’ to the Assembly Secretariat with a copy to Principal Accountant General and Secretary, Fina nce Department, within three months from the date of receipt of the Report. As per decision taken in the national level......

1 1.1 Introduction This Chapter of the Audit Report for the year ended 31 March 2017 deals with audit findings on State Government departments under the Social Sector. During 2016-17, total budget allocation of the Stat e Government in major...

v 1. This Report of the Comptroller and Auditor General of India has been prepared for submission to the Governor of Arunacha l Pradesh under Article 151 of the Constitution of India for being......

Indian Standard BOQ Bill of Quantity BRC Block Resource Centre BRO Boarder Road Organisation BRTF Border Roads Task Force C&AG Comptroller & Auditor General of India CA Central Assistance CAMPA Compensatory Afforestation Fund Management and Plan ning Authority CAs Chartered Accountants CC Cement......

(Paragraph 2.6) Chapter-III: General Sector Compliance Audit Planning Department Border Area Development Programme (BADP) The Border Area Development Programme (BADP) was st arted during the Seventh Plan (1985-1990) with two-pronged approach of balanced d evelopment of sensitive border areas in......

2.2.7.4 Award of works without tendering Rule 129(vi), Rule 132(iv), (v), (vi), Rule 150 and Rule 151 of General Financial Rules (GFR) stipulate that no work shall commence without inviting tenders and there should be a formal execution of agreement with the contrac tors/suppliers for works......

Welfare 1.3, 1.4 Sports & Youth Welfare 1.5 Social Welfare, Women & Child Development 1.6 Education 2.3 Tourism 2.4 Agriculture 3.2 Secretariat General Administration 3.3, 5.2.23 Land Management 4.2, 4.3 Power 4.2.14, 4.2.15, 4.2.16, 4.2.17, 4.2.18, 4.2.19, 4.2.20, 4.2.21, 4.2.22 State......

contractor 2.4 52 Hydro Power Development Department Loss of Government money 2.5 53 Agriculture Department Irregular expenditure 2.6 55 CHAPTER-III: GENERAL SECTOR Introduction 3.1 57 Compliance Audit Paragraphs Planning Department Border Area Development Programme (BADP) 3.2 58 TABLE OF CONTENTS......